{"title":"Eco-innovations and Their Role in Contemporary Business","authors":"Mikołaj Ślęzak","doi":"10.12775/jcrl.2020.004","DOIUrl":"https://doi.org/10.12775/jcrl.2020.004","url":null,"abstract":"","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42276811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The idea of corporate social responsibility (CSR) is a very significant element of companies and societies functioning. Literature exemplifies that this concept still becomes more and more popular. Considering it from the strategic perspective can be a driver for businesses success. This article focuses on the CSR concept and its different aspects. The aim of the paper is to describe and exemplify the issue of the corporate social responsibility concept, with the focus on its strategic aspects. In order to achieve the aim of the paper, there have been set the following objectives: (1) to discuss definitions of the CSR concept, its origins, drivers and different types; (2) to present strategic CSR definitions, its benefits and dimensions; (3) to exemplify how to embed the CSR concept into strategy; (4) to discuss the complexity of the strategic approach to CSR. The study is based on the systematic literature review. At the beginning, the article presents the method of the study and the research sampling process. The next step of the study outlines the CSR concept and its definitions and key assumptions. Later, the article exemplifies the strategic approach to the CSR concept. The study confirms the significance of converting CSR activities into strategies and linking them with the grand strategy of companies. Nevertheless, there is still a big need to investigate this issue more deeply in order to have a better and more comprehensive view on that.
{"title":"From Traditional to Strategic CSR: Systematic Literature Review","authors":"Mikołaj Ślęzak","doi":"10.12775/jcrl.2020.003","DOIUrl":"https://doi.org/10.12775/jcrl.2020.003","url":null,"abstract":"The idea of corporate social responsibility (CSR) is a very significant element of companies and societies functioning. Literature exemplifies that this concept still becomes more and more popular. Considering it from the strategic perspective can be a driver for businesses success. This article focuses on the CSR concept and its different aspects. The aim of the paper is to describe and exemplify the issue of the corporate social responsibility concept, with the focus on its strategic aspects. In order to achieve the aim of the paper, there have been set the following objectives: (1) to discuss definitions of the CSR concept, its origins, drivers and different types; (2) to present strategic CSR definitions, its benefits and dimensions; (3) to exemplify how to embed the CSR concept into strategy; (4) to discuss the complexity of the strategic approach to CSR. The study is based on the systematic literature review. At the beginning, the article presents the method of the study and the research sampling process. The next step of the study outlines the CSR concept and its definitions and key assumptions. Later, the article exemplifies the strategic approach to the CSR concept. The study confirms the significance of converting CSR activities into strategies and linking them with the grand strategy of companies. Nevertheless, there is still a big need to investigate this issue more deeply in order to have a better and more comprehensive view on that.","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47091790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: The article discusses the benefits for companies and their customers as a result of collaboration with sport clubs on different advancement stages. Design/methodology/approach: The research takes a quantitative approach to study customers’ attitudes towards sponsorship in sports. The survey measures customers’ attitudes grouped in three categories: brand favourability, use of products, and perceived social input. It shows how these values change in different collaboration stages, defined by Austin’s (2000) Collaboration Continuum. Findings: The benefits were most effectively created on the philanthropic and integrative stages of collaboration with no statistically significant difference between the two. Further analysis of the results suggested the integrative stage to be the most favourable for companies to collaborate in, when taking into account the overall effect of collaboration. Research and practical implications: The research provides insight for both, business and non-profit managers in order to gain better understanding of the benefits of collaboration and what stage of collaboration results in highest perceived benefits. Originality/value: The research results may help both entities to manage their collaboration relationships. For non-profits this means understanding the value of their partnership and this way helping to create value propositions. For businesses this means the ability to engage in collaboration that brings best value for their customers and the company. Paper type: Research paper.
{"title":"Sport Sponsorship as Cross-sectoral Collaboration and its Value for Young Customers","authors":"Dominika Mirońska, Antti Bergman","doi":"10.12775/jcrl.2020.002","DOIUrl":"https://doi.org/10.12775/jcrl.2020.002","url":null,"abstract":"Purpose: The article discusses the benefits for companies and their customers as a result of collaboration with sport clubs on different advancement stages. Design/methodology/approach: The research takes a quantitative approach to study customers’ attitudes towards sponsorship in sports. The survey measures customers’ attitudes grouped in three categories: brand favourability, use of products, and perceived social input. It shows how these values change in different collaboration stages, defined by Austin’s (2000) Collaboration Continuum. Findings: The benefits were most effectively created on the philanthropic and integrative stages of collaboration with no statistically significant difference between the two. Further analysis of the results suggested the integrative stage to be the most favourable for companies to collaborate in, when taking into account the overall effect of collaboration. Research and practical implications: The research provides insight for both, business and non-profit managers in order to gain better understanding of the benefits of collaboration and what stage of collaboration results in highest perceived benefits. Originality/value: The research results may help both entities to manage their collaboration relationships. For non-profits this means understanding the value of their partnership and this way helping to create value propositions. For businesses this means the ability to engage in collaboration that brings best value for their customers and the company. Paper type: Research paper.","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41756175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the opinion of many researchers, frugal innovations are often connected with sustainable development. This statement is proved by literature analysis, where frugality and frugal innovations are presented as a determinant of sustainable development. However, in most of the cases the lack of empirical evidence of this situation can be noticed. The article includes a review of the literature describing frugal innovation. In the article, the definitions of frugal innovations are compared with some empirical propositions for frugality measuring in the companies. The aim of the paper is to describe the issue of frugal innovation, its definitions, manifestations and ways of measuring. The reason of conducting the study is a desire of verification how deep is the issue analysed in the literature. In order to achieve the aim of the paper, the following objectives have been set: (1) to discuss current definitions of frugal innovations; (2) to present the ways how frugal innovations can be manifested; (3) to describe current propositions of frugal innovation measures and to discuss if can they be used to measure frugal innovation efficiency in the companies. The analysis is based on literature review. First of all, there is presented the method of the study and detailed description of the research sampling process. Presentation of frugal innovation definitions is the second step of the study. The next step is to show the most common manifestations of frugal innovations. Considerations about these two elements are the causes of identifying the measures, which helps to assess the efficiency of frugal innovations. The study confirms that there is still a huge demand for deeper investigation of the issue, because the current literature does not provide the comprehensive understanding of it. Paper type: systematic literature review.
{"title":"Manifestations and Measures of Frugal Innovations","authors":"Mikołaj Ślęzak, M. Jagielski","doi":"10.12775/jcrl.2018.024","DOIUrl":"https://doi.org/10.12775/jcrl.2018.024","url":null,"abstract":"In the opinion of many researchers, frugal innovations are often connected with sustainable development. This statement is proved by literature analysis, where frugality and frugal innovations are presented as a determinant of sustainable development. However, in most of the cases the lack of empirical evidence of this situation can be noticed. The article includes a review of the literature describing frugal innovation. In the article, the definitions of frugal innovations are compared with some empirical propositions for frugality measuring in the companies. The aim of the paper is to describe the issue of frugal innovation, its definitions, manifestations and ways of measuring. The reason of conducting the study is a desire of verification how deep is the issue analysed in the literature. In order to achieve the aim of the paper, the following objectives have been set: (1) to discuss current definitions of frugal innovations; (2) to present the ways how frugal innovations can be manifested; (3) to describe current propositions of frugal innovation measures and to discuss if can they be used to measure frugal innovation efficiency in the companies. The analysis is based on literature review. First of all, there is presented the method of the study and detailed description of the research sampling process. Presentation of frugal innovation definitions is the second step of the study. The next step is to show the most common manifestations of frugal innovations. Considerations about these two elements are the causes of identifying the measures, which helps to assess the efficiency of frugal innovations. The study confirms that there is still a huge demand for deeper investigation of the issue, because the current literature does not provide the comprehensive understanding of it. Paper type: systematic literature review.","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":"5 1","pages":"81-104"},"PeriodicalIF":0.0,"publicationDate":"2020-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49558844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: This article is focused on checking whether there is an interdependence between the levels of self-leadership and growth mindset presented by an individual and whether these factors affect the functioning of employees. Methodology: The respondents were an open group of 237 participants of different age, job seniority and position. The following questionnaires were used in the study: ASQL by Houghton, Dawley and DiLiello – to measure the level of self-leadership, and NNR by Godlewska-Werner – to measure the level of growth mindset. Findings: The results of the study show that self-leadership and growth mindset are factors that significantly affect each other. However, there are no relationships between the overall level of self-leadership and: age, sex, job seniority or holding managerial positions. Research and practical implications: Research can be important to management practice in team building processes as the level of selfleadership can be a relevant factor which promoted and shared among coworkers allows to create a more balanced, engaging work environment for managers and those they lead. journal of Corporate reSponSibility and leaderShip leaderShip and human behaviourS in the Context of information and knoWledge management 44 Wiktoria Kujawa, Szymon Kamiński Originality/value: The research conducted so far has focused on the analysis of the connections between growth mindset and leadership. This research shows that growth mindset also affects the level of selfleadership, and thus individuals’ attitude to aspects such as: making the effort, accepting feedback or the success of co-workers. Paper type: research paper
{"title":"Self-leadership and Growth Mindset as Mutually Supportive Determinants of Behaviors","authors":"Wiktor Kujawa, Szymon Kamiński","doi":"10.12775/JCRL.2019.014","DOIUrl":"https://doi.org/10.12775/JCRL.2019.014","url":null,"abstract":"Purpose: This article is focused on checking whether there is an interdependence between the levels of self-leadership and growth mindset presented by an individual and whether these factors affect the functioning of employees. Methodology: The respondents were an open group of 237 participants of different age, job seniority and position. The following questionnaires were used in the study: ASQL by Houghton, Dawley and DiLiello – to measure the level of self-leadership, and NNR by Godlewska-Werner – to measure the level of growth mindset. Findings: The results of the study show that self-leadership and growth mindset are factors that significantly affect each other. However, there are no relationships between the overall level of self-leadership and: age, sex, job seniority or holding managerial positions. Research and practical implications: Research can be important to management practice in team building processes as the level of selfleadership can be a relevant factor which promoted and shared among coworkers allows to create a more balanced, engaging work environment for managers and those they lead. journal of Corporate reSponSibility and leaderShip leaderShip and human behaviourS in the Context of information and knoWledge management 44 Wiktoria Kujawa, Szymon Kamiński Originality/value: The research conducted so far has focused on the analysis of the connections between growth mindset and leadership. This research shows that growth mindset also affects the level of selfleadership, and thus individuals’ attitude to aspects such as: making the effort, accepting feedback or the success of co-workers. Paper type: research paper","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":"6 1","pages":"43"},"PeriodicalIF":0.0,"publicationDate":"2020-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45430284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: The purpose of the study is to identify motives and conditions acting as incentives for key knowledge workers to share their individual knowledge with other employees. Methodology: The interviews with key knowledge workers of 50 companies operating in Poland were employed as the main data collection method. In the process of analysis, the interview findings were compared with the results of the questionnaire survey conducted among entrepreneurs and managers representing the companies of the interviewed key knowledge workers. Findings: The motives of knowledge sharing by key knowledge workers are as follows: financial motivation, sense of responsibility for the results of the organization and the results of teamwork, building and consolidating professional authority. The following conditions are required to be established to support knowledge sharing by key knowledge workers: organic leadership, organization of team work, communication processes, HR processes. Practical implications: Achieving high results in knowledge sharing with the participation of key knowledge workers requires a comprehensive knowledge management system. The knowledge-oriented enterprises have to create the adequate working environment for the key knowledge workers. The comfort zone for such employees guarantees that they become aware investors of their own intellectual capital. Their engagement Journal of corporate responsibility and leadership leadership and huMan behaviours in the context of inforMation and knowledge ManageMent 58 Mieczysław Morawski in the knowledge sharing process is the key issue in regard to achieving the long-term, sustainable competitive advantage. Originality/value: The originality of the study derives from the fact that the issue of motives and conditions for key knowledge workers to share their knowledge has not been much studied, especially in the context of the companies operating in Poland. Comparing and contrasting the opinions of the interviewed key knowledge workers with the point of view represented by the entrepreneurs and managers of their companies provides additional value. Paper type: Research paper.
目的：本研究的目的是确定激励关键知识工作者与其他员工分享个人知识的动机和条件。方法：采用对波兰50家公司关键知识工作者的访谈作为主要数据收集方法。在分析过程中，将访谈结果与在受访关键知识工作者所在公司的企业家和管理者中进行的问卷调查结果进行了比较。研究结果：关键知识工作者分享知识的动机如下：财务动机、对组织成果和团队合作成果的责任感、建立和巩固专业权威。需要建立以下条件来支持关键知识工作者的知识共享：有机领导、团队工作的组织、沟通流程、人力资源流程。实际意义：在关键知识工作者的参与下，在知识共享方面取得高成果需要一个全面的知识管理系统。知识型企业必须为关键知识型员工创造良好的工作环境。这些员工的舒适区保证了他们成为意识到自己智力资本的投资者。他们在知识共享过程中的参与——信息和知识管理58 Mieczysław Morawski背景下的企业责任、领导力和huMan行为期刊是实现长期、可持续竞争优势的关键问题。独创性/价值：这项研究的独创性来源于这样一个事实，即关键知识工作者分享知识的动机和条件问题没有得到太多研究，尤其是在波兰运营的公司的背景下。将受访的关键知识工作者的观点与他们公司的企业家和管理者所代表的观点进行比较和对比，可以提供额外的价值。论文类型：研究论文。
{"title":"The Key Knowledge Workers in the Process of Sharing Knowledge: Motives and Conditions","authors":"M. Morawski","doi":"10.12775/JCRL.2019.015","DOIUrl":"https://doi.org/10.12775/JCRL.2019.015","url":null,"abstract":"Purpose: The purpose of the study is to identify motives and conditions acting as incentives for key knowledge workers to share their individual knowledge with other employees. Methodology: The interviews with key knowledge workers of 50 companies operating in Poland were employed as the main data collection method. In the process of analysis, the interview findings were compared with the results of the questionnaire survey conducted among entrepreneurs and managers representing the companies of the interviewed key knowledge workers. Findings: The motives of knowledge sharing by key knowledge workers are as follows: financial motivation, sense of responsibility for the results of the organization and the results of teamwork, building and consolidating professional authority. The following conditions are required to be established to support knowledge sharing by key knowledge workers: organic leadership, organization of team work, communication processes, HR processes. Practical implications: Achieving high results in knowledge sharing with the participation of key knowledge workers requires a comprehensive knowledge management system. The knowledge-oriented enterprises have to create the adequate working environment for the key knowledge workers. The comfort zone for such employees guarantees that they become aware investors of their own intellectual capital. Their engagement Journal of corporate responsibility and leadership leadership and huMan behaviours in the context of inforMation and knowledge ManageMent 58 Mieczysław Morawski in the knowledge sharing process is the key issue in regard to achieving the long-term, sustainable competitive advantage. Originality/value: The originality of the study derives from the fact that the issue of motives and conditions for key knowledge workers to share their knowledge has not been much studied, especially in the context of the companies operating in Poland. Comparing and contrasting the opinions of the interviewed key knowledge workers with the point of view represented by the entrepreneurs and managers of their companies provides additional value. Paper type: Research paper.","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":"6 1","pages":"57"},"PeriodicalIF":0.0,"publicationDate":"2020-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42395500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: This article analyses the unsustainability of the welfare state. This unsustainability is not caused by a financial crisis, but is caused by its own design and initial conception. For this, the case of Sweden is shown as an example; and the policies adopted by this Nordic country to correct the unsustainability of the welfare state mentioned above. Design/methodology/approach: The applied methodology has been, on the one hand, a literary review of the welfare state concept. On the other hand, an analysis has been carried out with various economic indicators that serve to corroborate the aforementioned unsustainability and the effect of the decisions taken by Sweden. Research and practical limitations/implications: The analysis of economic variables such as GDP or the collection of taxes on GDP is burdened with the classical limitation on the cause-effect relationship. The problem of causality in economics is one of the most significant in the discipline. This problem is fundamental in historical analyses, when it comes to relating a phenomenon that has occurred with the causes that generated it. Originality: The debate about the welfare state and its sustainability is gaining strength from very different spheres. In an unstable and highly globalised economic environment, the role that states must play in the economy is being reformulated. The present paper analyses the development and growth of the welfare state as one of the differential elements of the developed economies (especially in the Western European area), and its subsequent crisis and loss of legitimacy due to its financial unsustainability. Findings: This article shows how the introduction of private companies that provide public services can be a solution to the welfare state crisis. For this, the Swedish case is used as an example. In the Nordic country, it was found that the introduction of private companies in the provision of public services has not reduced social assistance services or their quality. What is important, it has been a new competitive management, which guarantees the quality of the services provided, at a lower cost to the public sector budget. Paper type: theoretical paper.
{"title":"Rise and Decline of the Welfare State : The Swedish Case as a Solution","authors":"Sergio Luis Náñez Alonso","doi":"10.12775/JCRL.2018.021","DOIUrl":"https://doi.org/10.12775/JCRL.2018.021","url":null,"abstract":"Purpose: This article analyses the unsustainability of the welfare state. This unsustainability is not caused by a financial crisis, but is caused by its own design and initial conception. For this, the case of Sweden is shown as an example; and the policies adopted by this Nordic country to correct the unsustainability of the welfare state mentioned above. Design/methodology/approach: The applied methodology has been, on the one hand, a literary review of the welfare state concept. On the other hand, an analysis has been carried out with various economic indicators that serve to corroborate the aforementioned unsustainability and the effect of the decisions taken by Sweden. Research and practical limitations/implications: The analysis of economic variables such as GDP or the collection of taxes on GDP is burdened with the classical limitation on the cause-effect relationship. The problem of causality in economics is one of the most significant in the discipline. This problem is fundamental in historical analyses, when it comes to relating a phenomenon that has occurred with the causes that generated it. Originality: The debate about the welfare state and its sustainability is gaining strength from very different spheres. In an unstable and highly globalised economic environment, the role that states must play in the economy is being reformulated. The present paper analyses the development and growth of the welfare state as one of the differential elements of the developed economies (especially in the Western European area), and its subsequent crisis and loss of legitimacy due to its financial unsustainability. Findings: This article shows how the introduction of private companies that provide public services can be a solution to the welfare state crisis. For this, the Swedish case is used as an example. In the Nordic country, it was found that the introduction of private companies in the provision of public services has not reduced social assistance services or their quality. What is important, it has been a new competitive management, which guarantees the quality of the services provided, at a lower cost to the public sector budget. Paper type: theoretical paper.","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":"5 1","pages":"27-44"},"PeriodicalIF":0.0,"publicationDate":"2020-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44138242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The issue: Over the last 20 years corporate social responsibility (CSR) has become one of the standard business practices. Despite the positivity and optimism that CSR brings to the corporate table, its relationship with the companies’ insolvency are poorly investigated, leading to concern about its impact. Purpose: The author intends to assess the state of the art of disclosing social responsibility aspects of companies’ insolvency as a case of CSR and seeks the answer for the question if the definite pension and wage benefits in case of corporate insolvencies should be included into management reports. Methodology: Literature sources and public domain data analysis, analysis of local and international legislative documents and other regulatory official papers, investigation of the practice of corporate social responsibility all around the world, consolidated financial statements of companies, etc. have been used to formulate conclusions. Comparative studies of Belarusian legislation and the relevant international wage and pension protection mechanisms and instruments were analysed for making more informed and well-argued conclusions and recommendations based upon these studies. Findings: Evidence shows that together with the employment issues, occupational health and safety aspects, training and education matters, etc. companies are expected to disclose such information as employees’ and pensioners’ claims in case of company insolvency through disclosing relevant non-financial information in management reports. Value: The research may be the basis for the further practical implementation of disclosure requirements on non-financial and diversity information in international guidelines and principles.
{"title":"Social Responsibility Aspects of Companies’ Insolvency","authors":"Yury Y. Karaleu","doi":"10.12775/jcrl.2018.020","DOIUrl":"https://doi.org/10.12775/jcrl.2018.020","url":null,"abstract":"The issue: Over the last 20 years corporate social responsibility (CSR) has become one of the standard business practices. Despite the positivity and optimism that CSR brings to the corporate table, its relationship with the companies’ insolvency are poorly investigated, leading to concern about its impact. Purpose: The author intends to assess the state of the art of disclosing social responsibility aspects of companies’ insolvency as a case of CSR and seeks the answer for the question if the definite pension and wage benefits in case of corporate insolvencies should be included into management reports. Methodology: Literature sources and public domain data analysis, analysis of local and international legislative documents and other regulatory official papers, investigation of the practice of corporate social responsibility all around the world, consolidated financial statements of companies, etc. have been used to formulate conclusions. Comparative studies of Belarusian legislation and the relevant international wage and pension protection mechanisms and instruments were analysed for making more informed and well-argued conclusions and recommendations based upon these studies. Findings: Evidence shows that together with the employment issues, occupational health and safety aspects, training and education matters, etc. companies are expected to disclose such information as employees’ and pensioners’ claims in case of company insolvency through disclosing relevant non-financial information in management reports. Value: The research may be the basis for the further practical implementation of disclosure requirements on non-financial and diversity information in international guidelines and principles.","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":"5 1","pages":"7-26"},"PeriodicalIF":0.0,"publicationDate":"2020-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48400388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: The main purpose of the research was to investigate the way the information is perceived and the role it plays in exercising military leadership, especially in the context of differences between the Allied interpretations of the term and the Russian concept of information as an instrument of military strategy. The aim of the paper was to find out, indicate and describe the role and perception of information in different areas of military interest, both within the Alliance and outside of this. Operationalizing the aforementioned aim the following research questions have been set: what are the differences in definitions of information? what are the objectives and principles applied in various kinds of military, information-related activities? what is the role of information in exercising leadership? Design/methodology/approach: Research methodology examined from the perspective of its objectives, in this case, can be classified as descriptive (describing systematically the perception of information, providing required input of expertise and attitudes towards the role of information) and explanatory (clarifying the differences in understanding the concept of information, e.g. in operations and management). If one considers the perspective of ‘mode of enquiry’, the qualitative approach (aiming at exploring diversity rather than quantifying and emphasizing the description of perceptions rather than their measurement) has been applied here. The basic part of research, for the purpose of the paper Journal of corporaTe responsibiliTy and leadership leadership and human behaviours in The conTexT of informaTion and Knowledge managemenT
目的：这项研究的主要目的是调查人们对信息的看法及其在行使军事领导权中所起的作用，特别是在盟军对该术语的解释与俄罗斯将信息视为军事战略工具的概念存在差异的情况下。该文件的目的是了解、说明和描述信息在联盟内外不同军事利益领域的作用和看法。为了实现上述目标，提出了以下研究问题：信息定义的差异是什么？在各种军事和信息相关活动中应用的目标和原则是什么？信息在行使领导力方面的作用是什么？设计/方法论/方法论：从目标的角度审视研究方法论，在这种情况下，可分为描述性（系统地描述对信息的感知，提供所需的专业知识和对信息作用的态度）和解释性（澄清在理解信息概念方面的差异，例如在运营和管理方面）。如果从“调查模式”的角度考虑，定性方法（旨在探索多样性，而不是量化和强调对感知的描述，而不是测量）在这里得到了应用。研究的基础部分，为论文的目的，Journal of corporaTe信息与知识管理领域的责任与领导力与人类行为
{"title":"The Perception of Information and Its Role in Exercising Military Leadership","authors":"T. Kacała","doi":"10.12775/JCRL.2019.013","DOIUrl":"https://doi.org/10.12775/JCRL.2019.013","url":null,"abstract":"Purpose: The main purpose of the research was to investigate the way the information is perceived and the role it plays in exercising military leadership, especially in the context of differences between the Allied interpretations of the term and the Russian concept of information as an instrument of military strategy. The aim of the paper was to find out, indicate and describe the role and perception of information in different areas of military interest, both within the Alliance and outside of this. Operationalizing the aforementioned aim the following research questions have been set: what are the differences in definitions of information? what are the objectives and principles applied in various kinds of military, information-related activities? what is the role of information in exercising leadership? Design/methodology/approach: Research methodology examined from the perspective of its objectives, in this case, can be classified as descriptive (describing systematically the perception of information, providing required input of expertise and attitudes towards the role of information) and explanatory (clarifying the differences in understanding the concept of information, e.g. in operations and management). If one considers the perspective of ‘mode of enquiry’, the qualitative approach (aiming at exploring diversity rather than quantifying and emphasizing the description of perceptions rather than their measurement) has been applied here. The basic part of research, for the purpose of the paper Journal of corporaTe responsibiliTy and leadership leadership and human behaviours in The conTexT of informaTion and Knowledge managemenT","PeriodicalId":55697,"journal":{"name":"Journal of Corporate Responsibility and Leadership","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42913309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Valeriy Nonik, V. Koval’chuk, T. Trosteniuk, V. Parshakov, O. Shevchuk
Purpose: The article is focused on improving the financial statements and developing the new ones in the context of revealing transactions under concession agreements. Design/methodology/approach: In the course of scientific research, general philosophical and scientific methods of phenomena and processes cognition in accounting were used. In particular, the analogy methods, JourNal of corPoraTe resPoNsibiliTy aNd leadershiP Public aNd busiNess secTors iNTersecTioNs 48 Valeriy Nonik et al. abstraction, grouping and generalization were used to explain the financial reporting of new forms and trends development revealing the transactions under concession agreements. Findings: The article examines the financial statements types in order to improve their forms and develop the new ones in the context of revealing the studied objects. The forms of footnotes to the annual financial statements were developed and the directions of their expansion for the management purposes and reporting on the contract fulfillment of the terms were determined. Research and practical implications: The practical importance of the study lies in improving the financial statements of a concession enterprise through the financial reporting expansion, development of internal (management) reporting forms and explanation of the composition and the content of specific reporting related to purely contractual concession transactions. It can be used by a concessioner while reporting to the state partner. Originality/value: The financial statement footnote forms design is characterized by the following objects: non-current assets received by the concession in the context of: fixed assets, other non-current tangible assets, intangible assets, long-term biological assets, capital involved in non-current assets modernization in terms of their types, non-current assets depreciation received by the concessioner and the capital expenditures for the non-current assets modernization received by the concessioner, public services costs carried out as a result of the concession agreement. The peculiarity of accounting reporting improving areas under the concession agreements is to take into account the specific features of both national concession legislation and international financial statement standards. Paper type: original research.ion, grouping and generalization were used to explain the financial reporting of new forms and trends development revealing the transactions under concession agreements. Findings: The article examines the financial statements types in order to improve their forms and develop the new ones in the context of revealing the studied objects. The forms of footnotes to the annual financial statements were developed and the directions of their expansion for the management purposes and reporting on the contract fulfillment of the terms were determined. Research and practical implications
目的：本文的重点是在披露特许协议下的交易的背景下改进财务报表并开发新的财务报表。设计/方法论/方法论：在科学研究过程中，使用了会计现象和过程认知的一般哲学和科学方法。特别是，使用了类似方法，JourNal of corPoraTe resPoNsibiliTy-aNd LeadershipP Public aNd busiNess secTors iNTersecTioNs 48 Valery Nonik等人的抽象、分组和概括来解释揭示特许权协议下交易的新形式和趋势发展的财务报告。研究结果：本文在揭示研究对象的背景下，对财务报表类型进行了检验，以改进其形式，发展新的财务报表类型。制定了年度财务报表的脚注形式，并确定了出于管理目的和合同履行情况报告的扩展方向。研究和实际影响：该研究的实际重要性在于通过扩大财务报告、制定内部（管理层）报告表格以及解释与纯合同特许权交易有关的具体报告的组成和内容，改进特许权企业的财务报表。特许经营者在向国家合作伙伴报告时可以使用它。独创性/价值：财务报表脚注形式设计的特点是以下对象：特许权范围内收到的非流动资产：固定资产、其他非流动有形资产、无形资产、长期生物资产、非流动资产现代化所涉及的资本按其类型划分，特许权人收到的非流动资产折旧以及特许权人为非流动资产现代化而收到的资本支出、特许协议产生的公共服务成本。特许协议下会计报告改进领域的特点是考虑到国家特许立法和国际财务报表标准的具体特点。论文类型：原始研究。关于、分组和概括用于解释揭示特许权协议下交易的新形式和趋势发展的财务报告。研究结果：本文在揭示研究对象的背景下，对财务报表类型进行了检验，以改进其形式，发展新的财务报表类型。制定了年度财务报表的脚注形式，并确定了出于管理目的和合同履行情况报告的扩展方向。研究和实际影响：该研究的实际重要性在于通过扩大财务报告、制定内部（管理层）报告表格以及解释与纯合同特许权交易有关的具体报告的组成和内容，改进特许权企业的财务报表。特许经营者在向国家合作伙伴报告时可以使用它。独创性/价值：财务报表脚注形式设计的特点是以下对象：特许权范围内收到的非流动资产：固定资产、其他非流动有形资产、无形资产、长期生物资产、非流动资产现代化所涉及的资本按其类型划分，特许权人收到的非流动资产折旧以及特许权人为非流动资产现代化而收到的资本支出、特许协议产生的公共服务成本。特许协议下会计报告改进领域的特点是考虑到国家特许立法和国际财务报表标准的具体特点。论文类型：原创研究。
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